(a)
(1) A change in gross income of the payor in an amount equal to or more than twenty percent (20%) or more than one hundred dollars ($100) per month shall constitute a material change of circumstances sufficient to petition the court for modification of child support according to the family support chart after appropriate deductions.
(2)
(A)
(i) Any time a court orders child support, the court shall order the noncustodial parent to provide proof of income for the previous calendar year to:
(a)
(1) The custodial parent.
(2) The court shall also order the noncustodial parent to provide proof of income for a previous calendar year whenever requested in writing by certified mail by the custodial parent, but not more than one (1) time a year; and
(b) The Office of Child Support Enforcement of the Revenue Division of the Department of Finance and Administration, when applicable.
(ii) Whenever a custodial parent requests in writing that the noncustodial parent provide proof of income, the noncustodial parent shall respond by certified mail within fifteen (15) days.
(B) If the noncustodial parent fails to provide proof of income as directed by the court or fails to respond to a written request for proof of income, the noncustodial parent may be subject to contempt of court.
(C) If a custodial parent or the office has to petition the court to obtain the information, the custodial parent or the office may be entitled to recover costs and a reasonable attorney's fee.
(D) Once notified of an increase, the office shall file a motion within thirty (30) days for modification of child support.
(E)
(i) All income information received by the office shall be used only as permitted and required by law.
(ii) All income information received by the custodial parent shall be treated confidentially and used for child support purposes only.
(3)
(A) The incarceration of a parent shall not be treated as voluntary unemployment for purposes of determining a reasonable amount of support either initially or upon review.
(B) As used in subdivision (a)(3)(A) of this section, “incarceration” means a conviction that results in a sentence of confinement to a local jail, state or federal correctional facility, or state psychiatric hospital for at least one hundred eighty (180) days, excluding credit for time served before sentencing.
(b) A change in a parent's ability to provide health insurance may constitute a material change of circumstances sufficient to petition the court for modification of child support according to the family support chart.
(c)
(1) The office shall, at least each three (3) years, without regard to a material change of circumstances, review cases in its enforcement caseload where there has been an assignment under Title IV-A of the Social Security Act or upon the request of either parent and petition for adjustment if appropriate.
(2) An inconsistency between the existing child support award and the amount of child support that results from application of the family support chart shall constitute a material change of circumstances sufficient to petition the court for modification of child support according to the family support chart after appropriate deductions unless:
(A) The inconsistency does not meet a reasonable quantitative standard established by the State of Arkansas in accordance with subsection (a) of this section;
(B) The inconsistency is due to the fact that the amount of the current child support award resulted from a rebuttal of the guideline amount and there has not been a change of circumstances that resulted in the rebuttal of the guidelines amount; or
(C) The inconsistency is due solely to a revision of the family support chart.
(d) Any modification of a child support order that is based on a change in gross income of the noncustodial parent shall be effective as of the date of filing a motion for increase or decrease in child support unless otherwise ordered by the court.
(e) When a person is ordered by a court of record to pay for the support of his or her children, the court, at the time an order of support is made or any time thereafter, upon a showing of good cause, may order periodic drafts of his or her accounts at a financial institution to deduct moneys due or payable for child support in amounts the court may find to be necessary to comply with its order for the support of the children.